Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 857 - ITAT CHENNAIUnexplained cash deposits and undisclosed expenses - assessee has not provided any sufficient evidence to substantiate her claims - HELD THAT:- In case any piece of evidence is available with the assessee or any explanation for the source of cash deposits, the assessee would have submitted before the ld. CIT(A) and the ld. CIT(A) would have considered the same. When the assessee has not rebut the averments of the Assessing Officer before the ld. CIT(A), there is no question of remitting the matter back to the file of authorities below for affording one more opportunity of being heard since the assessee has not furnished any piece of evidence or any explanation for the source of cash deposit, we are unable to accept the plea raised by the ld. Counsel for the assessee and accordingly, the plea of the ld. Counsel is rejected.- Decided against assessee.
|